Zheng Guocang hurriedly said: Thank the emperor for his kindness, and the lower officials should remember the holy precepts. I saw that he had a good attitude, after all, he was also the governor of a state, and since the stick was in place, he felt almost the same, so he said to Zheng Guocang, who was kneeling: Get up, you must be in a hurry all the way, wait until you go to the county government to eat, and by the way, I will inspect the Buyi Zhi County for me. By the way, I will also compare, no official reception will be arranged along the way, I will send someone to inform you if necessary, so kneel down.

Zheng Guocang replied with a salute: Your Majesty, the environment of this inn is too simple, or invite the emperor to live in the state capital tonight. I smiled and said, "I'm used to this kind of environment, and I feel good." Go back on an errand. Zheng Guocang saw that it was useless to say more, so he no longer dissuaded him, and after saluting again, he slowly retreated to the door facing me, and then turned to leave. After a while, I saw a strange sound at the staircase, and then Qinglong, who was standing guard at the door, immediately went to check the situation. After a while, I came back to report: Qi Yu Huang shopkeeper, just now Zheng Guocang, the governor of Xiangzhou, lost his mind and rolled down when he walked the stairs, and the situation is not very serious at present, and he has already gone to the county office. I cursed in my heart for not being productive, and picked up the piece on the table again.

After a night without saying anything, I got up the next day, after a simple wash and breakfast, I said hello to the innkeeper and said goodbye and continued to go north, the innkeeper and the guy sent to the door I told them to stop, because there were many officials standing at the door waiting to see them off, including Xiangzhou Zhizhou Zheng Guocang, Buyi agent county order and others, so he instructed the new agent of the Buyi county order to take good care of this Yuelai inn and then led the convoy to set off. Zheng Guocang, the governor of Xiangzhou, and the acting Buyi County Commander led the officials to the north gate of the city before they were willing to stop, and they still told the Imperial Forest Army to follow later, and then in this way, our grain team began to approach the north again.

Because the terrain is not very flat all the way, so the speed of the convoy is not fast, taking advantage of this effort I asked Xiao Liuzi to sort it out, and began to review the imperial court chapter delivered last night, first of all, the administrative chapter of the three provinces and six departments, mainly about the issue of tax reform, first of all, it is a general introduction to the main taxes of the imperial court, the Song Empire is currently mainly the implementation of the two tax laws and the Ding tax, the historical background of the two tax laws is the early Tang Dynasty, the collection of taxes and the implementation of rent regulation. The rent adjustment is based on the number of people, the so-called land is rented, there is a body, and there is a household. After the founding of the Tang Dynasty, land annexation gradually developed, and the number of peasants who lost their land and fled increased. When the peasants fled, the government often instructed the neighbor Bao Dai to pay the rent adjustment, which forced more farmers to flee, and it was already very difficult to maintain the rent regulation. At the same time, the land tax levied according to the area of cultivated land and the household tax levied according to the wealth and poverty level gradually became important. After the Anshi Rebellion, the Tang Dynasty lost the ability to effectively control the household registration and the land registration account, and the land annexation was even more violent, and the urgent need for military spending was urgent, and the military and political chiefs in various places could use various names to apportion, without the approval of the central government, so there were many miscellaneous taxes, the central government could not inspect the envoys, the envoys could not inspect the states, and the tax system was very chaotic. The class contradictions were very acute, and there was an armed uprising by Yuan Chao, Fang Qing, Chen Zhuang and others in the Jiangnan region, and the people who were struggling to be endowed participated in one after another.

In the second year of Zong Guangde of the Tang Dynasty (764), the edict said: The household registration of the world shall be assessed according to the actual households at that time according to the history of the assassin and the county where it is located, and the grade difference shall be assessed according to the wealth and poverty (sending conscription and taxation), and it is not allowed to spread the amount of the old household account (the number of people, acres of land, and rent on the original household register) to spread and protect the neighbors. In fact, this is the principle of levy of user tax instead of the principle of taxation of rent, mediocrity and adjustment. But it didn't follow. In the first year of Yongtai (765), he also ordered: "Its people shall not have any other discipline except for regular rent." "In May of the first year of Yongtai (765), Jingzhao Yin Wuqi asked Xia Mai to pay an official tax of one mu per ten mu, in an attempt to implement the ancient eleven tax system, which was actually an increase in land tax.

In the fourth year of the Great Calendar (769), there were several orders on the taxation of acres of land, and the regulations in March of the fifth year were that the summer tax of Jingzhaofu was six liters per mu of upper fields and four liters of tax per mu of lower fields; Autumn tax, five liters per mu tax on the field, and three liters per mu tax on the lower field. Divided into summer and autumn twice and according to the mu volume and the quality of the land taxed, Guangde two years to Yongtai two years have begun to levy green seedling land money, according to the land volume of reclamation, tax per mu 15 wen, is also taxed according to the area of land occupied, but it is levied money (monetary rent) rather than rent (rent in kind).

Two tax laws: It is a new tax law proposed by Prime Minister Yang Yan in the first year of the establishment of the Tang Dezong era (780). That is, the method of renting and adjusting the amount of grain, cloth, and other goods in kind was changed to the collection of money, and the tax was levied twice a year. It is for the "two tax laws". In essence, it is a new tax system in which household tax and land tax are used to replace the rent adjustment. The main principle of the two tax laws is that "the household has no owner and guest, and the neighbor is the book; There is no one among them, and the rich and the poor are the poor." That is, there is no longer a distinction between local households (local households) and customers (foreign households), as long as there are assets and land in the local area, even if they are locals, they are taxed on the register.

The main contents of the two taxation laws are: First, the total amount of tax set by the central government according to fiscal expenditures is levied by all localities from local households according to the amount allocated by the central government. The second main household and customers are all registered in the current state and county, and the household is determined according to the amount of Ding Zhuang and his property. Third, the tax is levied twice in summer and autumn, the summer tax is limited to June and the autumn tax is November to be paid. Fourth, the rent and all miscellaneous taxes and miscellaneous taxes were abolished, and the Dante amount was not abolished. The five taels of tax are paid according to the households, according to the acres of nanocorn, and the tax per mu is subject to the number of cultivated fields in the 14th year of the calendar, and is levied equally. Sixth, merchants who do not have a fixed residence are taxed by the state and county where they are located, according to their income. Seventh, those who are widowed and lonely can be exempted from taxes. In addition, those who collect money will be dealt with in vain.

At the end of the 14th year of the Great Calendar, Yang Yan went to Dezong and requested to change the "rent regulation" to the "two tax law" and cancel all kinds of miscellaneous taxes. The "Two Taxation Law" was based on the taxation of the rich and the poor, which violated the interests of the lords of the manor and met with fierce opposition from the landlords and nobles. However, on the first day of the first month of the first year of Jianzhong (780 AD), Dezong still officially issued an edict to implement the two tax laws. After the promulgation of the two tax laws, by the end of the period from the first month of 780 to December 783, there were more than 13 million yuan of income from the two taxes, which was one million more than the total financial income of the Tang Dynasty before the two tax laws, and the total financial income of the Tang Dynasty reached more than 3,000 yuan. As a result, less than 30 years after the implementation of the two tax laws, it was forced to repeatedly order the change of currency to depreciation in kind. Moreover, with the passage of time, the insatiable feudal officials set up extortion in addition to the quota of the two taxes, such as "intershelf tax", "except for strange money" and so on. In order to get promoted, many officials levied excessively in addition to regular taxes. Heavy and exorbitant taxes have plunged the toiling people into a miserable situation where life is worse than death, and the "two taxation laws" no longer exist.

The resulting social manifestation is that the two taxation laws have changed the tax system based on people since the Warring States Period, and only based on assets rather than people, so that the ancient tax system has developed from the direction of the tax collector to the tax land, reflecting the principle of controlling the private ownership of land to varying degrees in the past dynasties to the principle of non-intervention or less intervention. The two taxation laws have changed the practice of levying taxes and levies on the basis of the number of taxes and levies on the basis of the number of taxes, and the practice of levying taxes and levies on the basis of the poor working masses; they have not only broadened the scope of taxation and increased fiscal revenues, but also made the tax burden relatively fair and reasonable because they were levied according to the amount of property, that is, according to the taxpayers' ability to bear taxes, and to a certain extent reduced the tax burden of the vast number of poor people, and at the same time simplified the tax items and procedures. This played a positive role in emancipating the productive forces and promoting the recovery and development of the social economy at that time.

At present, many systems of the imperial court are derived from the Tang system, and its tax law is the same, during which it has undergone several adjustments, including Wang Anshi's change of law, etc., and now it has formed the current improved two tax laws. Within the prefectures and counties, there are statistics on the number of acres of land and the number of households at all levels, and each prefecture and county calculates the total amount of grain and capital expenditures required, and then appoints them among the acres of land and households at all levels.

The two taxation laws of the imperial court are mainly composed of the tax of the resident and the tax of the acreage, of which the principle of the tax of the resident is that the two taxes are paid by naturalization in the current place of residence, regardless of whether the people are divided into households or customers, and the assets of the households are used as the fundamental basis for the taxation of the two taxes. Second, for merchants with irregular residences, in the counties where they do business, they are taxed on the basis of the goods they operate, so that their tax burden is roughly equal to that of the settled peasants. Third, the tax payment period for the designated resident households is clearly stipulated, and the tax is paid in summer and autumn every year, with the summer tax not exceeding June and the autumn tax not exceeding November. Fourth, according to the assets of each household, the tax shall be determined according to the household. Each state and county estimates the assets of households (including land, movable and immovable property), and then lists them in each grade (three and nine grades) to determine different tax rates for each level.

Specifically, the tax per acre of land is divided into grades according to the difference in the fertility of the acreage and the tax rate is determined. The number of acres of cultivated land is fixed, which is the tax base of Tian and Ding, and it is only allowed to increase in the future, not to decrease, so as to stabilize the tax income. The enlistment period is divided into summer and autumn. This is mainly to adapt to the seasonality of the harvest in agricultural production, since the harvest season of agriculture is summer and autumn, so taxes are paid to the state in summer and autumn.

The second is the Ding tax, which is considered to be a man at the age of 20 and an old man at the age of 60. All men between the ages of 20 and 60 are required to pay the body tax, money or silk, and pay the two taxes at the same time. There are probably the following miscellaneous taxes for other miscellaneous taxes, one of which is the harsh miscellaneous taxes inherited from the five dynasties and ten countries, which are combined by category and collectively referred to as miscellaneous taxes. Among them, there are many names, such as agricultural tool tax, cattle leather tax, silkworm salt tax, shoe money, etc., that is, the so-called with its output, change and lose. Miscellaneous taxes must also be paid at the same time as the two taxes. The government forcibly collects private grain and rice; And buy is the government's compulsory purchase of private cloth pumping. At the beginning of the implementation of the peace bargaining and the purchase of peace, the amount of compulsory purchase was allocated according to the amount of land, and the price was paid to the first incurr, but later, the official did not give the money and took it for nothing. The second is that when it is actually collected, there is also the calculation of the so-called transfer and conversion, which increases the amount of tax actually collected. If the peasants are unwilling to work with the long-distance transportation, they must pay an extra amount of transfer, that is, the foot money. Conversion means that when the summer tax is collected, the money and goods are changed, and the actual tax payment is also increased. The third is that the government collects land rent from tenant farmers, which is called the endowment of public land. However, no one paid the autumn and summer taxes on the official fields, and often added the two taxes to the tenant farmers, increasing the amount of land rent, that is, the so-called double taxation.